Environmental Accounting and Reporting

Baldarelli, Maria Gabriella; Baldo, Mara Del; Nesheva-Kiosseva, Ninel

doi:10.1007/978-3-319-50918-1

Cited by 30 publications

(11 citation statements)

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“…Pengungkapan informasi menjadi salah satu upaya perusahaan untuk meyakinkan penilaian stakeholder terhadap kinerja perusahaan sehingga dapat menekan potensi kebangkrutan (Irwhantoko & Basuki, 2016). Beberapa perusahaan akan mengurangi pengeluaran dan memanfaatkan sumber daya yang dimiliki sebagai solusi untuk tetap menciptakan aktivitas usaha yang ramah lingkungan (Baldarelli et al, 2017). Sedangkan beberapa perusahaan lainnya cenderung menghilangkan pengeluaran yang tidak berkaitan dengan aktivitas utama usaha.…”

Section: Leverage Terhadap Pengungkapan Emisi Karbonunclassified

Pengaruh Eksposur Media, Kinerja Proper dan Karakteristik Perusahaan terhadap Pengungkapan Emisi Karbon

Aryni¹,

Ulupui²,

Fauzi³

2021

JAPA

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Penelitian ini bertujuan untuk mengetahui pengaruh eksposur media, kinerja PROPER dan karakteristik perusahaan terdiri dari umur perusahaan, pertumbuhan, dan leverage serta profitabilitas yang menjadi variabel kendali terhadap pengungkapan emisi karbon. Penelitian menggunakan data sekunder bersumber dari laporan tahunan, laporan keberlanjutan, laporan peringkat PROPER, dan situs perusahaan terkait dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) serta berpartisipasi pada program PROPER selama tahun 2016-2018. Sebanyak 129 sampel observasi terpilih melalui teknik purposive sampling yang diolah dengan analisis regresi data panel menggunakan Eviews 10. Berdasarkan hasil penelitian diketahui bahwa umur perusahaan berpengaruh positif dan eksposur media, pertumbuhan serta leverage berpengaruh negatif terhadap pengungkapan emisi karbon. Sedangkan, kinerja PROPER tidak memiliki pengaruh terhadap pengungkapan emisi karbon.

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Section: Leverage Terhadap Pengungkapan Emisi Karbonunclassified

Pengaruh Eksposur Media, Kinerja Proper dan Karakteristik Perusahaan terhadap Pengungkapan Emisi Karbon

Aryni¹,

Ulupui²,

Fauzi³

2021

JAPA

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“…Furthermore, Larrinaga-González [3,16,17] has adopted the institutionalist [4,5] and neo-institutionalist theories [18] as a theoretical framework to point out the adjustment or, at least, to explain the procedures of SER (social and environmental reporting) and to understand the drivers of institutional modification. So they have also released up new directions in institutional theory [3,19].…”

Section: Literature Review Regarding Institutional Theory and Social mentioning

confidence: 99%

“…The former is about the initiating event that may change the institutional engagements and what elements play a role in changes to coercive/normative/cognitive mechanisms/structures. The latter is about the analysis of what interactions occur between competitive forces and institutional constructions in the progression of institutionalisation [19]. In the next section, we focus on the Italian peculiarities.…”

Section: Literature Review Regarding Institutional Theory and Social mentioning

confidence: 99%

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CSR Training and Financial Statement “Disclosure”: The Case of Italy

Baldarelli¹

2019

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting

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The objective of the chapter is to analyse the impact that CSR (corporate social responsibility) training had on non-financial information that is contained in financial statements following the EU directive 2014/95/EU and the Italian law: 254/2016. Literature review is based on institutional theory and social and environmental accounting as emancipatory tool to ameliorate the quality of life. The case analysed is the territory of Rimini, Italy. The case has been chosen because Rimini represents one of the most important concentrations within the hospitality and tourism industry in Europe. Another reason is that in the area of Rimini, 13 years ago, CSR training courses had been promoted for profit-making enterprises by the Chamber of Commerce along with public and private organisations. These training courses created a very important background for collocating the new EU directive regarding non-financial information that must necessarily be contained within the financial statements of enterprises. The objective of the chapter is to analyse the impact that the CSR training had on non-financial information that is contained in financial statements following the EU directive 2014/95/EU and Italian law: 254/2016.

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“…3 In this new approach to the concept, it is understood that companies are inserted in a complex environment, where their activities have an impact on various social agents, the local community and society in general. Therefore, the orientation of the business that aims to meet only the production of profit for shareholders, as advocated by Adam Smith, becomes insufficient, and it is necessary to incorporate social and environmental objectives in the business plan, as a way to integrate companies into society (Madime & Gonçalves, 2022;Baldarelli et al , 2017). In this sense, the focus of companies is no longer merely economic, taking into account social and environmental aspects, as a way to make their contribution to a more sustainable world and to guarantee their reputation to their stakeholders (Cho et al, 2009).…”

Section: Introductionmentioning

confidence: 99%

Determining Factors For Social and Environmental Practices of Corporate Responsibility in Mozambique

Madime¹,

Gonçalves²

2022

RGSA

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Purpose: This study analyzes the main factors that determine the adoption of social and environmental practices in companies operating in Mozambique. To this end, it analyzes the perception of managers about the pressure, motivation and barriers they face for these practices. Theoretical framework: Corporate Social Responsibility (CSR) is based on legitimacy, stakeholder and institutional theories. The stakeholder theory has two variants: one that concerns the attention to all stakeholders in the activities of the organization; the second is understood in a strictly organization-centered manner and relates to empirical responsibility. The latter coincides with the concept of legitimacy theory where they try to ensure that their activities are perceived as being legitimate. In institutional theory, the dependence of an organization creates isomorphisms of structure, climate and behavioral focus. Method/design/approach: The data were collected through a stratified sampling survey according to the size and nature of the activities, using Likert type questions. Constructs of Pressure, Internal Motivation and Barriers to CSR practices were assessed, as well as compliance with social and environmental practices. A number of 227 representative responses of Mozambican business fabric were obtained. To analyze the data and test the conceptual model presented, we used the PLS (Partial Least Squares) methodology. Results and conclusion:. The results show that there is little pressure from stakeholders and society in general, low motivation of the agents responsible for practicing social and environmental actions and that they recognize that barriers exist, but do not have a significant effect on the decision to adopt CSR practices. It was also found that in the CSR analysis, social practices should be seen separately from environmental practices. Research implications: The study argues that managers consider the multi-factors involved in CSR. It also points to important contributions to the definition of economic policies and institutional designs, particularly in developing countries, to leverage CSR practices. Originality/value: This study contributes to the literature by demonstrating that, although there are positive conditions, negative factors (barriers) in the determination of social and environmental practices should not be neglected. Additionally, the conclusions presented differ significantly from the results obtained in geographies of developed countries, thus contributing to the understanding of the determining factors in African countries, which has been less studied, and in particular in Mozambique, to which we contribute in a pioneering way.

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Environmental Accounting and Reporting

Cited by 30 publications

References 0 publications

Pengaruh Eksposur Media, Kinerja Proper dan Karakteristik Perusahaan terhadap Pengungkapan Emisi Karbon

Pengaruh Eksposur Media, Kinerja Proper dan Karakteristik Perusahaan terhadap Pengungkapan Emisi Karbon

CSR Training and Financial Statement “Disclosure”: The Case of Italy

Determining Factors For Social and Environmental Practices of Corporate Responsibility in Mozambique

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